What is the effect of transaction when cash is paid into the bank

The principle of double entry developed from the axioms of accounting equation is given as

\(\begin{array}{c|c} & \text{N} \\ \hline \text{Stock Jan 1} & 2000 \\ \hline \text{Purchases} & 4000 \\ \hline \text{Carriage inwards} & 500 \\ \hline \text{Sales} & 9000 \\ \hline \text{Carriage outwards} & 500\end{array}\)

Carriage outwards

The correct expression of accounting equation is

Subscription in advance is treated in the balance sheet as a